Research on Carbon Emission Data Reporting Obligation in EU CBAM
[Research purpose]The research on the carbon emission data reporting obligation in EU CBAM is of great significance for safeguarding the interests of China and Chinese enterprises as well as the normal international trade order.[Research method]Based on the provisions of CBAM legislation in the European Union,text analysis and comparative research methods are used to examine the practi-cal problems that may be caused by the carbon emission data reporting obligation.[Research conclusion]In the implementation of carbon emission data reporting obligation,there are carbon emission accounting problems caused by the conflict of rules application under different systems,carbon emission data security problems caused by benefit risks in cross-border provision,and carbon emission data barrier caused by trade challenges under the burden of costs.In order to solve the above problems,we should improve the carbon emission accounting and verification mechanism,resolve the cross-border risk of carbon emission data by classification,reduce the cost burden of enterprises with the help of policy means,and protect the right of discourse of enterprises in international trade competition.
EU CBAMcarbon emission datareporting obligationcarbon emission accountingcross-border datagreen barrier